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What are the 13-point Accurate Calculation Formulas and Rules for Export Tax Refund Applicable to General Taxpayers under General Trade?
or complex compliance issues.
clearance and fund security.
I am a finance officer of a general taxpayer enterprise in Shanghai engaged in general trade export of women's wear. Last month, I independently handled the first large-value export business, exporting USD 128,000 worth of women's wear, and obtained input VAT special invoices totaling RMB 872,000.
We used to entrust an agent to handle tax refunds before. This time when I calculated the 13-point refund by myself, the amount I got was nearly RMB 20,000 different from the reference figure provided by the agent before. I am very anxious, worried that any mistake will trigger tax authority letter verification.
Besides, the FOB value on the customs declaration form provided by the freight forwarder is different from the value I calculated based on ex-factory price plus domestic freight, I don't know which base to use. In addition, there is RMB 32,000 domestic logistics freight deduction item in the input invoices, can it be included in the tax refund base?
Andy GuoYears of service：3Customer Rating：5.0
Supply Chain Management ExpertStart a Chat
First，we disclose 3 common industry misunderstandings in tax refund calculation: first，using CIF value instead of FOB value as the calculation base，second，including input invoices not directly related such as domestic logistics freight into the tax refund base，third，ignoring the consistency of input invoice content with the name and specification of goods on the customs declaration form.
Falling into these misunderstandings will trigger a chain of negative reactions: for example，using CIF value for calculation will lead to over-declaration of tax refund amount，which directly triggers the early warning system of the tax authority，launches tax correspondence verification，extends the tax refund cycle by 3-6 months. In serious cases，the over-refunded amount will be recovered，the enterprise's tax credit rating will be downgraded to Grade B，all subsequent tax refund businesses will be included in the strict audit scope，and even bank credit lines will be affected.
Physical risk isolation measures: first，strictly take the FOB value specified on the customs declaration form as the calculation base，if the FOB value on the customs declaration form is different from the self-calculated value，verify the manifest data at the time of customs declaration with the freight forwarder，second，only include purchase or production input invoices directly related to export goods into the tax refund base，input invoices for domestic logistics freight can only be used for input deduction of domestic sales，and shall not be included in the tax refund base，third，use the official tax refund pre-declaration simulation system of the tax authority for verification before formal declaration.
Exclusive loss mitigation tips: if you have completed the pre-declaration but not formally submitted it，you can directly cancel and modify it in the system，if you have formally declared it，you need to actively submit a situation statement and correction application to the competent tax authority within 3 working days to avoid triggering formal correspondence verification.
Victor SunYears of service：5Customer Rating：5.0
Trade Risk Control ManagerStart a Chat
The FOB value used in the 13-point export tax refund calculation must be subject to the FOB value specified on the customs declaration form, which is a compliant tax calculation base reviewed and confirmed by the customs based on a full set of documents such as manifest, commercial invoice, purchase and sales contract. If the self-calculated FOB value of the enterprise is different from the value on the customs declaration form, contact the freight forwarder immediately to verify the manifest data submitted at the time of customs declaration.
If the difference is caused by the freight forwarder incorrectly filling the CIF value as FOB value, require the freight forwarder to submit a manifest modification application, and after the customs reviews and approves and updates the customs declaration form, use the corrected FOB value as the tax refund calculation base. If you directly use the self-calculated value without modification, it will trigger follow-up customs verification due to inconsistent price review, which will not only delay the tax refund declaration progress, but also may be included in the key monitoring list of the tax authority.
Evelyn LiYears of service：3Customer Rating：5.0
Cross-border Compliance SupervisorStart a Chat
The 13-point export tax refund calculation rules need to be distinguished by enterprise type: general taxpayer manufacturing enterprises adopt the exemption, credit and refund method, the refundable tax amount is the lower value of the current period end retained VAT amount and the current period exemption, credit and refund amount, among which the exemption, credit and refund amount = FOB value confirmed by the customs × foreign exchange rate on the date of customs declaration × 13%; general taxpayer foreign trade enterprises adopt the exemption and refund method, the refundable tax amount = compliant input amount of purchased goods × 13%.
Note that the name, specification and quantity of goods on the input VAT special invoice must be completely consistent with the information on the customs declaration form. If there is a difference, even if the invoice is real and valid, it cannot be included in the tax refund base, and you need to contact the supplier in time to reissue a compliant invoice to avoid loss of tax refund.
Linda GaoYears of service：7Customer Rating：5.0
Documentation SupervisorStart a Chat
When calculating the 13-point export tax refund, enterprises need to complete the compliant filing of tax refund documents simultaneously. The filing documents include customs export goods declaration form, VAT special invoice deduction copy, export purchase and sales contract, shipping order, freight bill of lading, etc. All documents must be retained for at least 5 years for tax authority verification.
If you ignore the compliance of input invoices during calculation, such as using falsely issued input invoices or invoice content inconsistent with the customs declaration form, it will not only lead to the rejection of the tax refund application, but also trigger a special audit by the tax authority, facing the risk of tax recovery, fine and tax credit rating downgrade. If you have completed the pre-declaration, you can check the doubtful points through the pre-declaration feedback system of the tax authority, correct them in time before formal declaration.
Eric ZhouYears of service：6Customer Rating：5.0
Senior Manager of Foreign Exchange & Tax RebatesStart a Chat
According to the 2026 foreign trade foreign exchange receipt and payment compliance requirements, when enterprises calculate the 13-point export tax refund, they need to ensure that the foreign exchange receipt progress of the corresponding export goods meets the regulations: goods under general trade need to complete foreign exchange receipt within the VAT declaration period of April of the next year from the date of export customs declaration.
If you cannot receive foreign exchange on time due to special reasons, you need to submit the *Declaration Form for Non-receipt of Payment for Export Goods* and relevant supporting materials within the declaration period, otherwise the goods cannot enjoy the 13-point tax refund policy, and you need to pay 13% VAT as domestic sales. In addition, enterprises need to retain foreign exchange receipt slips to prove the authenticity of export business and avoid triggering foreign exchange receipt and payment compliance verification by the tax authority.
Lucas LiuYears of service：8Customer Rating：5.0
Senior Operations ConsultantStart a Chat
The FOB value used in the 13-point export tax refund calculation refers to the sum of all costs before the goods cross the ship's rail at the port of shipment, including ex-factory price, domestic transportation fee, storage fee, customs declaration fee, port charges, etc., but excluding international freight, insurance premium and overseas commission.
If the FOB value on the customs declaration form submitted by the freight forwarder includes international freight, require the freight forwarder to readjust the customs declaration form, because international freight is part of the CIF value and shall not be included in the FOB value. Enterprises need to retain documents such as freight invoices and port charge invoices issued by the freight forwarder to distinguish the composition of FOB value and CIF value and avoid errors in tax refund calculation.
Kevin LinYears of service：4Customer Rating：5.0
Trade Solutions ManagerStart a Chat
When calculating the 13-point export tax refund, enterprises must strictly abide by the *Measures for the Administration of Export Goods Tax Refund (Exemption)* and the latest 2026 foreign trade compliance policies. If they deliberately falsely report FOB value, falsely issue input VAT special invoices or forge documents, they are suspected of constituting the crime of defrauding export tax refund.
According to the relevant provisions of the *Criminal Law of the People's Republic of China*, they will face tax recovery and a fine of more than 1 time and less than 5 times the amount of defrauded tax, and in serious cases, they will also face criminal responsibility. If the calculation error is caused by negligence, you need to actively submit a correction application and situation statement to the competent tax authority within 3 working days after discovering the error, to seek lenient treatment and avoid triggering more serious legal risks.